Sulistyo Widya Ningrum, Titik and -, Dr. Erma Setiawati, MM., Ak. and -, Dr. Fatchan Achyani, S.E., M.si. (2024) Pengaruh penerapan green accounting, material flow cost accounting dan environmental performance terhadap implementasi sustainable development goals (sdgs) dengan profitabilitas sebagai moderasi (studi empiris perusahaan manufaktur non keuangan yang terdaftar di bursa efek indonesia tahun 2020-2023). Thesis thesis, Universitas Muhammadiyah Surakarta.
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Abstract
The purpose of this study is to analyze the influence of green accounting, material flow cost accounting, and environmental performance on implementation of sustainable development goals with profitability as a moderating variable. Disclosure of sustainable development goals is measured based on 17 SDGs indicators. Green accounting measurements are carried out based on environmental indicators using content analysis. Material flow cost accounting is measured using production cost logs, while environmental performance measurements are based on the PROPER report from the Ministry of Environment and Forestry. The novelty of this study lies in the addition of profitability as a moderating variable. By including the profitability variable, companies that have large profits will be encouraged to carry out environmental activities such as green accounting, material flow cost accounting, and environmental performance, so that they can improve sustainable development goals. The sample used in this study consisted of non-financial manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020 to 2023, with a total of 204 participants. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) website (www.idx.co.id). The methodology applied is purposive sampling and data processing using SPSS 25 software. Data analysis is done by moderated regression. The results of the study indicate that green accounting and material flow cost accounting have a significant effect on sustainable development goals. Meanwhile, environmental performance does not show a significant effect on sustainable development goals. Profitability strengthens the relationship between green accounting and sustainable development goals. The relationship between material flow cost accounting and environmental performance with sustainable development goals with profitability as a moderating variable does not have a significant effect on sustainable development goals. The implication of this study is that companies need to disclose more green accounting, material flow cost accounting, environmental performance, and increase profitability in order to achieve sustainable development goals.
| Item Type: | Thesis (Thesis) |
|---|---|
| Uncontrolled Keywords: | green accounting, material flow cost accounting, envinronmental performance, profitability, sustainable development goals |
| Subjects: | H Social Sciences > HF Commerce > Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > S2 Akuntansi |
| Depositing User: | Titik Sulistyo Widya Ningrum |
| Date Deposited: | 03 Jan 2025 06:16 |
| Last Modified: | 13 Aug 2025 09:40 |
| URI: | http://eprints.ums.ac.id/id/eprint/129628 |
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